House Democrats proposed repealing a piece of the health care overhaul Friday, a move designed to thwart Republican efforts to do the same thing and declare an early victory in their efforts to repeal the whole law.

Democrats proposed repealing new IRS reporting requirements that small business has warned would be overly burdensome. But they attached a new tax on Americans conducting business overseas essentially a poison pill for Republicans who are unlikely to support a new tax.

A vote is expected on Friday. The Democrats hold the majority in the house, but it was brought up on a procedural rule requiring two-thirds support and is expected to fail.

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